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Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow: Basic

Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow: Basic Dominator Total Units produced 1,250 200 1,450 Machine-hours 3,000 2,000 5,000 Direct labor-hours 2,000 1,000 3,000 Direct materials costs $ 9,000 $ 3,750 $ 12,750 Direct labor costs 73,000 37,000 110,000 Manufacturing overhead costs 196,240 Total costs $ 318,990 Required: Compute the individual product costs per unit assuming that Tiger Furnishings uses direct labor costs to allocate overhead to the products. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

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